TX HJR106

Proposes a constitutional amendment allowing local governing bodies to exempt all or part of the appraised value of residence homesteads owned by eligible peace officers from ad valorem (property) taxation

Exemption may be structured as either a specified dollar amount or a percentage of the home's appraised value, at the discretion of the local political subdivision

Existing debt obligations are protected—if property taxes were previously pledged for debt payment, taxing authorities may continue collecting those taxes on exempted homesteads until the debt is discharged

Legislature is authorized to define "eligible peace officer" and establish additional eligibility requirements through general law

Amendment would take effect January 1, 2026, with voters deciding on the proposition at an election on November 4, 2025